Analisis Determinan Atas Belanja Modal Desa (Studi Empiris pada Desa-Desa di Kabupaten Sukoharjo Tahun 2019)

Authors

  • Dwi Yuliana Wulandari Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta
  • Andy Dwi Bayu Bawono Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta

Keywords:

Village Income, Village Financial Management, Capital Expenditure

Abstract

This research aims to determine the determinants of village capital expenditure (Empirical Study on Villages in Sukoharjo Regency in 2019). This research uses quantitative research methods. The population used in this study were all villages in Sukoharjo Regency and obtained 132 villages as samples using the purposive sampling method. The data used is secondary data obtained from the Village Revenue and Expenditure Budget Realization Report in Sukoharjo Regency in 2019 and the official website of the Central Statistics Agency of Sukoharjo Regency. The data analysis method used is multiple linear regression analysis. The results showed that the Village Fund had a significant effect on Village Capital Expenditures while the Village Original Income, Village Fund Allocation, the Share of Taxes and Retribution, the Area, and the Number of Village Officials did not significantly influence the Village Capital Expenditure.

References

Abidin, Muhammad Zainul. 2015. Tinjauan Atas Pelaksanaan Keuangan Desa Dalam Mendukung Kebijakan Dana Desa. Jurnal Ekonomi & Bisnis. Vol. 06 No. 01.

Asrori. 2014. Kapasitas Perangkat Desa Dalam Penyelenggaraan Pemerintahan Desa Di Kabupaten Kudus. Jurnal Bina Praja. Vol. 6 No. 2.

Dihastuti. 2014. Pengaruh Dana Alokasi Umum, Pendapatan Asli Daerah , Sisa Lebih Pembiayaan Anggaran Dan Luas Wilayah Terhadap Belanja Modal (Studi Empiris Pemerintah Kabupaten Se Provinsi Riau). Naskah Publikasi. Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta.

Intani, Rachmi. 2018. Pengaruh Pajak Daerah, Retribusi Daerah, Dan Dana Perimbangan Terhadap Belanja Modal Pada Pemerintah Daerah Kabupaten Dan Kota Di Provinsi Jawa Tengah Tahun 2012-2016. Jurnal Profita: Kajian Ilmu Akuntansi.

Pangestu, Ilham Adhi. 2018. Analisis Pengaruh Pendapatan Asli Desa (PADES), Dana Desa (DD), Alokasi Dana Desa (ADD), dan Bagi Hasil Pajak dan Retribusi (BHPR) Terhadap Belanja Desa Bidang Insfrastruktur (Studi Empiris Di Desa-Desa Se-Kabupaten Sukoharjo Tahun 2016). Naskah Publikasi. Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta.

Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa.

Peraturan Menteri Desa Nomor 16 Tahun 2018 tentang Prioritas Penggunaan Dana Desa Tahun 2019.

Purbasari, Heppy, dkk. 2018. Analisis Pendapatan Asli Desa (PADES), Dana Desa (DD), Alokasi Dana Desa (ADD), Bagi Hasil Pajak dan Retribusi (BHPR) Terhadap Belanja Modal Desa Di Kabupaten Wonogiri Tahun 2017. The 8th University Research Colloquium 2018 Universitas Muhammadiyah Purwokerto.

Rohmah, Nurur dan Ikhsan Budi Riharjo. 2019. Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Luas Wilayah Terhadap Belanja Modal (Studi pada Kabupaten/Kota se-Provinsi Jawa Timur tahun 2013-2017). Jurnal Ilmu dan Riset Akuntansi. ISSN 2460- 0585.

Setiyani, Rita Devi. 2015. Pengaruh Dana Alokasi Umum (DAU), Pendapatan Asli Daerah (PAD), Sisa Lebih Pembiayaan Anggaran (SiLPA) dan Luas Wilayah Terhadap Belanja Modal (Studi Empiris Pada Kabupaten di Karesidenan Pati Periode 2009- 2013). Naskah Publikasi. Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta.

Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah dan Pemerintah Daerah.

Undang-Undang Nomor 6 Tahun 2014 tentang Desa.

Waskito, Zuhrotun dan Rusherlisyani. 2019. Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil Terhadap Belanja Modal (Studi pada Pemerintah Kabupaten & Pemerintah Kota di Provinsi Aceh). Reviu Akuntansi dan Bisnis Indonesia, Vol. 3 No. 2.

https://bps.go.id/ (diakses pada tanggal 03 Oktober 2020).

https://sukoharjokab.bps.go.id (diakses pada tanggal 01 November 2020).

Downloads

Published

2021-03-29

Issue

Vol. 8 No. 1: Februari 2021

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Please find the rights and licenses in Prosiding Seminar STIAMI By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.

  1. License

The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.

2. Author(s)' Warranties

The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. User Rights

Prosiding Seminar STIAMI spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Prosiding Seminar STIAMI permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Prosiding Seminar STIAMI on distributing works in the journal and other media of publications.

4. Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Prosiding Seminar STIAMI will not be held liable for anything that may arise due to the author(s) internal dispute. Prosiding Seminar STIAMI will only communicate with the corresponding author.

5. Miscellaneous

Prosiding Seminar STIAMI will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Prosiding Seminar STIAMI editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.

 

Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.